51 paragraphs found in AASB 119
… to, or on behalf of, employees in accordance with the terms of the plan and included in the actuarial … policy is a settlement; a lump sum cash payment, under the terms of the plan, to plan participants in exchange for …
… out in the formal terms of the plan (or arise from aconstructive obligation that goes beyond those terms)DiscretionaryNot linked to service(for example,reduce …
… plan or a defined benefit plan in accordance with the terms of the plan (including any constructive obligation that goes beyond the formal terms). …
… employees or third parties are either set out in the formal terms of the plan (or arise from a constructive obligation that goes beyond those terms), or are discretionary. Discretionary contributions by …
… Some termination benefits are provided in accordance with the terms of an existing employee benefit plan. For example, … period between the offer and the expected date of actual termination, the entity considers whether it has established …
… Employee benefits include: (a) short-term employee benefits, such as the following, if expected … insurance and post-employment medical care; (c) other long-term employee benefits, such as the following: (i) long-term paid absences such as long-service leave or sabbatical …
… cost (if those changes are not set out in the formal terms of a plan and do not arise from a constructive … and losses (if those changes are set out in the formal terms of a plan, or arise from a constructive obligation). …
… An entity shall measure termination benefits on initial recognition, and shall … the nature of the employee benefit, provided that if the termination benefits are an enhancement to post-employment … for post-employment benefits. Otherwise: (a) if the termination benefits are expected to be settled wholly …
… The following terms are used in this Standard with the meanings specified: …
… in salaries, benefits (if the formal or constructive terms of a plan provide for inflationary benefit increases) … in salaries, benefits (if the formal or constructive terms of a plan provide for inflationary benefit increases) …